AYUSH CHANANA,SAHARANPUR vs. DCIT, CC-8, DELHI

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ITA 1553/DEL/2025Status: DisposedITAT Delhi02 June 2025AY 2016-17Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted the possibility of communication gaps and potential non-compliance with Section 250(6) of the Act. In the interest of justice, the Tribunal set aside the appeal and restored it to the CIT(A)/NFAC for a fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) concerning Assessment Year 2016-17. The assessee contended that due to communication gaps and issues with virtual hearings, they could not present their case effectively before the lower appellate authority.

What were the issues?

Whether the assessee was provided with adequate opportunity to present their case before the lower appellate authority, especially in light of virtual hearings and alleged communication gaps, and whether the lower appellate order complied with statutory requirements.

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: CA &
Hearing: 02.06.2025Pronounced: 02.06.2025

Asstt. Year : 2016-17 Ayush Chanana, Vs DCIT, H. No. 60, Prem Vatika, Mission Central Circle-8, Compound, Saharanpur, New Delhi-110055 Uttar Pradesh-247001 (APPELLANT) (RESPONDENT) PAN No. AREPC1153B Assessee by: Sh. Monark Jain, CA & Sh. Akshit Goel, CA Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 02.06.2025 Date of Pronouncement: 02.06.2025 ORDER This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)-24, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1071862264(1) dated 03.01.2025, in proceedings u/s 153C r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, in the larger interest of justice met in case, the matter be restored back to the CIT(A)/NFAC.

Ayush Chanana 4. Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance of the newly introduced virtual hearing mechanism could not be altogether ruled out. This is indeed coupled with the facts that there is also no effective compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

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